Your Last Pre-Retirement Nonrailroad Employment (LPE) is defined as any nonrailroad individual, company or institution for whom you are working on the date your spouse annuity begins or for whom you stopped working in order to receive an annuity. Even work for which you are paid minimal earnings can be LPE. A few exceptions for types of nonrailroad work are listed below.
The nonrailroad employer is always your LPE if you are working in nonrailroad employment on the date your spouse annuity begins or, if you have stopped working, you still hold rights to return to service of the nonrailroad employer on the date your spouse annuity begins.
The nonrailroad employer is presumed to be your LPE if you stopped working within the six months preceding your annuity beginning date. When you were working for two or more persons, companies, or institutions within the six months preceding your annuity beginning date, all such employers are presumed to be your LPE.
Work That is not Considered Last Pre-Retirement Nonrailroad Employment
Some types of nonrailroad work are not considered LPE, no matter when they are done. The following types of nonrailroad work are not LPE:
- military service;
- mail handling under contract for the U.S. Post Office;
- jury duty;
- employment for which you are reimbursed only for your expenses;
- certain seasonal employment where you do not have rights to return to the employment (such as working in a department store during the Christmas season);
- work as a member (owner) of a Limited Liability Corporations; or,
- self-employment as defined under the Railroad Retirement Act.
Also note that any nonrailroad employment after the date your spouse annuity begins, for an employer that you never worked for before the date your spouse annuity begins, is not LPE and does not affect your tier II component. It can, however, cause tier I work deductions.